There’s no denying that the One Big Beautiful Bill Act (OBBBA) has changed the tone of estate-planning discussions. By making higher federal estate and gift tax exemption levels permanent, the OBBBA ...

President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

Carried interest (carry) refers to the profits interest that a fund's general partners receive in addition to their direct interest and management fee. In many funds, the carry is a significant part ...

The tax treatment of carried interest has long been a subject of political debate. Since 2007, almost annually, the taxation of carried interest has found its way into either proposed legislation or ...

Carried interest is a profit share accruing to investment fund managers, incentivising them to maximise returns for investors in the fund. Carried interest, or carry, is a financial arrangement ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

Being an aspiring commercial lawyer often means being confronted by complex, often abstract, concepts leading to an often impenetrable wall of jargon for students and trainees. Next up in our Legal ...

Carried interest is an important issue for those investing in private equity funds, hedge funds, and other funds with a similar structure. For the fund investors, it’s always important to understand ...

“The hedge fund guys are getting away with murder,” Republican presidential candidate Donald Trump said in an interview on the Sunday-morning news program Face the Nation. All of his potential ...